Transmute: Water to Undeath is a sub-skill of Alchemy which allows the Alchemist to change Essence of Water into Essence of Undeath. In order to perform the transformation, the alchemist must have a skill level of 275.

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The [Recipe: Transmute Water to Undeath] is a rare, random drop from various high-level mobs throughout the lands, although its use is subject to question, since [Essence of Undeath] is considerably more common (and hence less valuable) than [Essence of Water].

Also due to the fact that this recipe shares a cooldown with the much more valuable epic gem transmutes, transmuting any kind of essence into another can result into a potential big loss of gold.